Seoul High Court-2013-Nu-23029 ( October 08, 2014)

It is unlawful in violation of res judicata of the preceding case.

(1) As stated in the judgment of the court of first instance, a final and conclusive judgment dismissing a claim for revocation of a taxation disposition has res judicata effect as to the legality of the disposition, and thereafter, it is impossible to seek nullification confirmation on the invalidity of the disposition, and thus, res judicata effect of the final and conclusive judgment dismissed in a lawsuit for revocation of a taxation disposition also affects the lawsuit

Article 98 of the former Income Tax Act

2014Du3747 Invalidity of the taxation disposition

KoreaA

Head of Seodaemun Tax Office

Seoul High Court Decision 2013Nu23029 Decided January 8, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The judgment of the court below and the appellate brief all of the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by